Corrective Action Plans

Finding 529841 (2024-001)

Material Weakness 2024

WV

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Responsible personnel will ensure required prior approval for all projects involving federal funds is obtained prior to moving forward with all federally funded projects.

View Audit 347868 Questioned Costs: $1

Finding 529838 (2024-001)

None 2024

University of Notre Dame Du Lac

IN

Equipment & Real Property Management Procurement, Suspension & Debarment Subrecipient Monitoring § 200.313

For the year ended June 30, 2024 Finding No. 2024-001 – Communication of Property Disposals Award Information Cluster: Research and Development Grantors: National Institutes of Health National Science Foundation Award Numbers: NIH 5R00CA158066-04, NIH 1R21-AI48561-01...

For the year ended June 30, 2024 Finding No. 2024-001 – Communication of Property Disposals Award Information Cluster: Research and Development Grantors: National Institutes of Health National Science Foundation Award Numbers: NIH 5R00CA158066-04, NIH 1R21-AI48561-01, NSF CHE-1362211 Award Years: 2013-2014, 2000-2001, 2014-2015 Assistance Listing Numbers: 93.396, 93.856, 47.049 Assistance Listing Titles: Cancer Biology Research, Microbiology and Infectious Diseases Research, Mathematical and Physical Sciences Management agrees with the recommendation to continue to provide training to individuals involved with the handling of assets purchased with federal funding. This training will be performed through various means and emphasize the necessity of timely disposal reporting to ensure the accuracy of the University's property records. We are in the process of implementing the following corrective actions and plan to have these completed by the start of the 2026 fiscal year: • We will issue an annual written guideline to property custodians, including clear procedures for the proper identification of capital assets and the timely completion of disposal documentation. • We will continue to conduct our biennial moveable equipment inventory with property custodians and reinforce the importance of maintaining accurate property records. • We will review the current application used by property custodians to process asset disposals and consider conversion to a Google Forms application to improve the workflow and efficiency for completing asset disposal requests. • We will reinforce, during quarterly business manager meetings, asset transfer and disposal communication protocols. The University is committed to maintaining accurate and timely records related to fixed asset disposal. We believe the corrective actions outlined above will effectively address the audit finding and strengthen the University’s internal controls. Appropriate Contact: Jeff Laderer Plant Fund Accounting Program Manager

View Audit 347867

Finding 529830 (2024-002)

Significant Deficiency 2024

Aerospace MacHinists Joint Training Committee

WA

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action Plan: AJAC Directors will review and reconcile all asset, liability, and net asset accounts on a monthly basis with the Accounting Department. Updated policies and procedures supporting these efforts include (but are not limited to): 1) Monthly review and reconciliation of paid tim...

Corrective Action Plan: AJAC Directors will review and reconcile all asset, liability, and net asset accounts on a monthly basis with the Accounting Department. Updated policies and procedures supporting these efforts include (but are not limited to): 1) Monthly review and reconciliation of paid time off (PTO) accruals for all active employees. 2) Entering payroll accruals as a payroll liability, rather than a cash accrual. 3) Monthly and annual depreciation and lease holding adjustments. Anticipated Completion Date: Completed.

View Audit 347821

Finding 529791 (2024-006)

Significant Deficiency 2024

Hinds County School District

MS

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.303 § 200.334

Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secon...

Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secondary method. Avery Johnson, Business Manager Robert Sanders, Superintendent Linda Little, Child Nutrition Director Corrective Action Start Date: February 18, 2025

View Audit 347778

Finding 529765 (2024-001)

Material Weakness 2024

County of Colusa

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

The County of Colusa respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers a...

The County of Colusa respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No financial statement findings to report in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture Supplemental Nutrition Assistance Program (SNAP) – ALN 10.561 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide training on these procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller’s office will begin discussions with county management to attempt to include within vendor contracts similar verbiage that the county uses within bid proposal requests regarding debarment and suspension. This will assist the County in determining any vendors that have been debarred/suspended prior to entering into a contract. The Auditor-Controller’s office will also look into establishing an internal practice of checking SAMS either semi-annually or annually for vendors that are still active with the county and may have become debarred/suspended during the duration of providing services to the county. Name(s) of the contact person(s) responsible for corrective action: Robert Zunino Planned completion date for corrective action plan: 6/30/2025 If there are any questions regarding this plan, please call Robert Zunino at (530)-458-0415.

View Audit 347722

Finding 529739 (2024-002)

Significant Deficiency 2024

University of Illinois

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305

Finding 2024-002 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The University of Illinois Chicago will provide additional training and guidance to research administrators on the requirement of timely payments to subrecipients. UIUC – Sponsored Program Administration continues the...

Finding 2024-002 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The University of Illinois Chicago will provide additional training and guidance to research administrators on the requirement of timely payments to subrecipients. UIUC – Sponsored Program Administration continues the development of a subaward invoice automation platform to create and capture efficiencies toward the 30-day payment requirement. In tandem, there is continual review of strategies to address the current manual, multi-layered approval and payment process. Expected Implementation Date: UIC - March 2025 UIUC - December 2025 Contact: Katrina Lopez, Assistant Director Office of Sponsored Programs (OSP) University of Illinois Chicago klopez3@uic.edu 312-996-3782 Karen Thomas, Director Post-award Sponsored Program Administration University of Illinois Urbana-Champaign Kthomas2@illinois.edu 217-265-4096

View Audit 347709

Finding 529738 (2024-003)

Material Weakness 2024

City of Wyandotte, Michigan

MI

Subrecipient Monitoring Material Weakness

Condition: The City submitted the required reports, but the amount reported as current expenditures in two of the quarterly reports submitted and as cumulative expenditures in the annual progress report were incorrect. Planned Corrective Action: The City will review future reports to ensure the appr...

Condition: The City submitted the required reports, but the amount reported as current expenditures in two of the quarterly reports submitted and as cumulative expenditures in the annual progress report were incorrect. Planned Corrective Action: The City will review future reports to ensure the appropriate expenditures are disclosed. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

View Audit 347702

Finding 529730 (2024-003)

Material Weakness 2024

Mooresville Consolidated School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Context: For the three projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the companies that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with th...

Context: For the three projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the companies that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clause for the federal wage rate requirements. The total amount disbursed and reported on the SEFA during the audit period is $648,235 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Patrick Biggerstaff, Assistant Superintendent Contact Phone Number: (317) 831-0950 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When utilizing federal funding for capital projects, MCSC will require and retain evidence that contractors, subcontractors, and other relevant agents comply with the federal wage rate requirements set forth in the Davis-Bacon Act. Anticipated Completion Date: April 1, 2025

View Audit 347667

Finding 529724 (2024-001)

None 2024

City of Yreka

CA

Reporting Subrecipient Monitoring

We recommend that the City reconcile federal expenditures claimed to the City's general ledger and SEFA. Management't Response: The Finance Department had a reclasification of program income last minute that was timely and appropriately booked, but after the SEFA schedule had been produced. Respons...

We recommend that the City reconcile federal expenditures claimed to the City's general ledger and SEFA. Management't Response: The Finance Department had a reclasification of program income last minute that was timely and appropriately booked, but after the SEFA schedule had been produced. Responsible Individual: It is the Finance Director's responsibility to ensure that all appropriate adjustments are reflected in the schedules provided. Corrective Action Plan: The Finance Dpartment will review all adjustments and ensure they flow through to their respective schedules. Corrective Action Plan: The Finance Department will review all adjustments and ensure they flows through to their respective schedules. Anticipated Completion Date: Immediately.

View Audit 347665

Finding 529721 (2024-001)

Significant Deficiency 2024

The Presbyterian Home at West Windsor, Inc.

NJ

Subrecipient Monitoring

Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in r...

Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in reminders for the timely return of security deposits. After a full year of testing; this system reminder has worked in alerting personnel when a security deposit refund is due. A second level of support in this process is being implemented to identify and train back up support to follow up on security deposit refunds should a staff member be out on leave unexpectedly. All communities will submit the move out list for the month to include the date the payment voucher for the refund was submitted to accounting to ensure the processing has been initiated. The facility will continue to send all refund requests to the Accounting department electronically via email. This will enable the Accountant to start the review process of the refund before submitting for payment. We are confident with the collaboration of the Accounting department that our internal review and utilizing any features provided by the new software will prevent any reoccurrence. Name(s) of Contact Person(s) Responsible for Corrective Action: Lystra Doobraj; Director of Affordable Housing; ldoobraj@springpointsl.org Completion Date: March 4, 2025

View Audit 347629

Finding 529719 (2024-001)

Significant Deficiency 2024

Middlesex Borough Senior Citizens Housing Corporation

NJ

Subrecipient Monitoring

Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in r...

Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in reminders for the timely return of security deposits. After a full year of testing; this system reminder has worked in alerting personnel when a security deposit refund is due. A second level of support in this process is being implemented to identify and train back up support to follow up on security deposit refunds should a staff member be out on leave unexpectedly (as was the case for Middlesex Borough). All communities will submit the move out list for the month to include the date the payment voucher for the refund was submitted to accounting to ensure the processing has been initiated. The facility will continue to send all refund requests to the Accounting department electronically via email. This will enable the Accountant to start the review process of the refund before submitting for payment. We are confident with the collaboration of the Accounting department that our internal review and utilizing any features provided by the new software will prevent any reoccurrence. Name(s) of Contact Person(s) Responsible for Corrective Action: Lystra Doobraj; Director of Affordable Housing; ldoobraj@springpointsl.org Completion Date: March 4, 2025

View Audit 347614

Finding 529716 (2024-003)

Material Weakness 2024

Vincennes Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Yea...

Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirements. The School Corporation had projects for construction of new facilities including an early learning center and improvements to sports facilities which was funded with ESSER II (84.425D) and ESSER Ill (84.425U) grant awards. In our sample of three vendors, the School Corporation did not include Davis-Bacon wage rate requirements in the vendor contract, and therefore the vendor did not include the verbiage within their subcontractor agreements. Also, the School Corporation did not obtain the weekly payroll reports certifications from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements during the audit period. The total project costs disbursed during the audit period in our sample was $3,681,455 which includes material and labor costs. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Vincennes Community School Corporation will comply with the Davis-Bacon wage rate requirements in all future projects using federal funds. Responsible Party for Corrective Action: Michele Fleck, Treasurer Timeline for Completion: Effective immediately.

View Audit 347612

Finding 529712 (2024-002)

Material Weakness 2024

Vincennes Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I amount reported on the Year 3 report ($86,004) did not agree to the underlying expenditure records ($196,436) for the period of July 1, 2021 through June 30, 2022. We also noted that the ESSER II and ESSER Ill amounts reported on the Year 3 report ($0 and $1,684,755, respectively) did not agree to the underlying expenditure records ($1,391,963 and $4,330,649, respectively), for the period of July 1, 2022 through June 30, 2023. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Vincennes School Corporation will include the Federal Programs Coordinator when preparing any annual reports to confirm accuracy of the reporting. Responsible Party for Corrective Action: Michele Fleck, Treasurer Timeline for Completion: Effective immediately.

View Audit 347612

Finding 529710 (2024-001)

Significant Deficiency 2024

City of Whittier

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Program/Cluster: CDBG – Entitlement/Special Purpose Grants Cluster Federal Financial Assistance Listing Number: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Award Year: 2023-24 Grant Award Number: B-23-MC-06-0533 Compliance Requirement: Reporting Management’s Response: We...

Program/Cluster: CDBG – Entitlement/Special Purpose Grants Cluster Federal Financial Assistance Listing Number: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Award Year: 2023-24 Grant Award Number: B-23-MC-06-0533 Compliance Requirement: Reporting Management’s Response: We concur. Views of Responsible Officials and Corrective Action: As stated in the condition, the City has subsequently submitted the report after the due date. The City has implemented policies and procedures to ensure timely submission to the Federal Funding Accountability and Transparent Act Subaward Reporting System (FSRS). Name of Responsible Person: Community Development Department, Werner Abrego, Senior Economic Development and Housing Analyst Projected Implementation Date: Implemented.

View Audit 347601

Finding 529683 (2024-001)

Material Weakness 2024

City of Taylor, Michigan

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Condition: The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Planned Corrective Action: The community development manager will submit his/her payroll time records to either ...

Condition: The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Planned Corrective Action: The community development manager will submit his/her payroll time records to either the outside consultant or Chief of Staff who will review and approve accordingly before being charged to the grant. Contact person responsible for corrective action: Joan Hennessey (Outside Consultant) or Dan Bzura (Chief of Staff). Anticipated Completion Date: 3/12/2025

View Audit 347590 Questioned Costs: $1

Finding 529515 (2024-009)

Material Weakness 2024

Cannelton City School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

FINDING 2024-009 Finding Subject: Covid-19-Education Stabilization Fund-Special Test and Provisions-Wage Rage Requirements Summary of Finding: Construction contracts in excess of $2000 financed by federal assistance funds must pay prevailing wage rates by the Department of Labor. Additionally, the S...

FINDING 2024-009 Finding Subject: Covid-19-Education Stabilization Fund-Special Test and Provisions-Wage Rage Requirements Summary of Finding: Construction contracts in excess of $2000 financed by federal assistance funds must pay prevailing wage rates by the Department of Labor. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. However, this is not a new finding. This is continued from the previous audit period under the same contract. No new contracts were made in the current audit period. Description of Corrective Action Plan: The Superintendent will make sure to let the contractors know when we are using federal monies so that they include the payment of prevailing wage in the contract. Anticipated Completion Date: The noncompliance will be addressed immediately. The additional controls will be implemented by August 2025.

View Audit 347515

Finding 529508 (2024-008)

Material Weakness 2024

Cannelton City School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-008 Finding Subject: Covid-19-Education Stabilization Fund-Reporting Summary of Finding: Not all reports filed by the school corporation during the audit period were properly supported by the records of the school corporation. Additionally, the School corporation did not properly implem...

FINDING 2024-008 Finding Subject: Covid-19-Education Stabilization Fund-Reporting Summary of Finding: Not all reports filed by the school corporation during the audit period were properly supported by the records of the school corporation. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. However, these data collections reports are not user-friendly and we receive very little guidance on how to do them. One email that we received from the IDOE stated it was for the ESSER III year 3, however the attachment was named year 4 with the year 3 dates listed on the spreadsheet. The due date that it showed for this report was July 24, 2025 on the subject of the memo, but said July 24, 2024 within the body of the memo. Description of Corrective Action Plan: In the future all reports will be done by the Corporation Treasurer and the Grant Specialist and signed off on by the Superintendent. Anticipated Completion Date: The noncompliance will be addressed immediately. The additional controls will be implemented by August 2025.

View Audit 347515

Finding 529504 (2024-007)

Material Weakness 2024

Cannelton City School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303 § 200.403

FINDING 2024-007 Finding Subject: Covid-19-Education Stabilization Fund-Allowable Costs/Cost Principles Summary of Finding: This finding claims federal awards were not in compliance with the terms and conditions as well as the allowable cost compliance requirements. Additionally, the School corporat...

FINDING 2024-007 Finding Subject: Covid-19-Education Stabilization Fund-Allowable Costs/Cost Principles Summary of Finding: This finding claims federal awards were not in compliance with the terms and conditions as well as the allowable cost compliance requirements. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. The reason we spent the money the way we did is because the IDOE approved our budget. We spent exactly as it was approved not knowing that we could not spend it on items or services that were being paid for prior to the grant’s application. If it was not supposed to be spent this way, then IDOE should have never approved it. To prevent noncompliance going forward, the school’s grant administrator will review disbursements of the program to ensure they were not spent on items or services that were in place prior to the grant’s application. Description of Corrective Action Plan: To prevent noncompliance going forward, the school’s grant administrator will review disbursements of the program to ensure they were not spent on items or services that were in place prior to the grant’s application. Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. Anticipated Completion Date: The noncompliance will be addressed immediately. The additional controls will be implemented by August 2025.

View Audit 347515 Questioned Costs: $1

Finding 529497 (2024-006)

Material Weakness 2024

Cannelton City School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

FINDING 2024-006 Finding Subject: Covid-19-Education Stabilization Fund - Internal Controls Summary of Finding: The School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal controls to ensure they were operating effectively. Cont...

FINDING 2024-006 Finding Subject: Covid-19-Education Stabilization Fund - Internal Controls Summary of Finding: The School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal controls to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. All of the Covid-19 Education Stabilization Funds have been expended at this time. Anticipated Completion Date: August 2025

View Audit 347515

Finding 529492 (2024-005)

Material Weakness 2024

Cannelton City School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2024-005 Finding Subject: Child Nutrition Cluster-Procurement and Suspension and Debarment Summary of Finding: The school corporation made purchases from vendors without using the procurement method and verifying that the vendor was not suspended or debarred. The School corporation did not p...

FINDING 2024-005 Finding Subject: Child Nutrition Cluster-Procurement and Suspension and Debarment Summary of Finding: The school corporation made purchases from vendors without using the procurement method and verifying that the vendor was not suspended or debarred. The School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will follow all correct procurement plans set forth in the future. We will also verify with each vendor and have a form filled out stating that they are not suspended or debarred. Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. Anticipated Completion Date: The School will ensure proper procurement methods are followed and that vendors are properly checked for suspension and debarment by December 2025. The additional controls will be implemented by August 2025.

View Audit 347515

Finding 529487 (2024-004)

Material Weakness 2024

Cannelton City School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.403

FINDING 2024-004 Finding Subject: Child Nutrition Cluster-Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Payments made based on statements or no supporting documentation. The School corporation did not properly implement a process to identify and assess internal...

FINDING 2024-004 Finding Subject: Child Nutrition Cluster-Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Payments made based on statements or no supporting documentation. The School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Invoices are already being given to the Corporation Treasurer monthly and are being attached to each Accounts Payable Voucher to show exactly what is being paid for. Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. Anticipated Completion Date: The noncompliance was corrected as of January 2025. The additional controls will be implemented by August 2025.

View Audit 347515 Questioned Costs: $1

Finding 529482 (2024-003)

Material Weakness 2024

Cannelton City School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties School Nutrition Programs § 200.303

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: There was a lack of internal controls. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activitie...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: There was a lack of internal controls. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The food service director now gets all the reports and appropriate supporting documentation, including receipts and disbursements reports, together and goes over it with the high school secretary/deputy treasurer and is then submitted by the secretary/deputy treasurer, printed off and given to the corporation treasurer. The corporation treasurer has a copy of the submission and compares that to what is deposited. All claims have always been approved by the School Board. Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. Anticipated Completion Date: August 2025

View Audit 347515

Finding 529481 (2024-001)

Material Weakness 2024

Altus Independent School District #18

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Altus Public Schools plans to meet the requirements of the Davis-Bacon Act on all federal awards. Weekly payroll reports will be reviewed with vendors to ensure that the fedreal wage rates and fringes are met. Items will be posted at the work site to ensure compliance with the Davis-Bacon Act.

View Audit 347507

Finding 529478 (2024-001)

Material Weakness 2024

Boone-Apache Public Schools

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Boone-Apache Schools will take the following strict action to assure that the District is in compliance with the Davis Bacon Act for all future construction Projects that are funded by federal dollars: 1. The district will evaluate that policies and procedures are properly in place to meet the requ...

Boone-Apache Schools will take the following strict action to assure that the District is in compliance with the Davis Bacon Act for all future construction Projects that are funded by federal dollars: 1. The district will evaluate that policies and procedures are properly in place to meet the requirements of the Davis Bacon Act which includes Board Policy, and writen procedures. 2. All Administrators and Administrative Assistants will receive webinar training from the United States Department of Education which will be verified by the Superintendent of Schools. 3. The district will develop and follow internal controls that will ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Also, ensuring that all items are posted at the work site to ensure compliance.

View Audit 347474

Finding 529466 (2024-004)

Material Weakness 2024

Caston School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($288,565 and $115,716, respectively) did not agree to the underlying expenditure records ($139,081 and $88,437, respectively) for the period of July 1, 2022 through June 30, 2023. Corrective Action Plan: The School Corporation will implement a system of internal controls to ensure the amounts reported on the annual data reports agree to the underlying expenditure detail in the accounting system. Person responsible for implementation and projected implementation date: The Treasurer and the Superintendent will be responsible for implementing the corrective action plan, which will start with the next submission of the annual data report.

View Audit 347466

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